Perihelion: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Perihelion
Largest movements
- Receivables within one year -€28,606
no longer reported in 2025 (was €28,606)
- Cash -€3,373
down €3,373 (-6.6%), from €51,216 to €47,843
mainly Contributions, distributions and other (-€58,187) and Trade debts (-€5,703)
- Reserves -€31,857
down €31,857 (-54.7%), from €58,187 to €26,330
- Other debts +€7,520
new in 2025: €7,520
- Trade debts -€5,703
down €5,703 (-46.5%), from €12,274 to €6,571
- Tax, wage and social debts -€2,683
down €2,683 (-31.3%), from €8,569 to €5,886
- Gross operating margin -€3,356
down €3,356 (-9.0%), from €37,473 to €34,117
- Taxes -€1,291
down €1,291 (-15.0%), from €8,596 to €7,305
- Other operating charges +€409
up €409 (+143%), from €285 to €695
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,029 | €49,307 | -€32,722 | -39.9% |
| Fixed assets | 21/28 | €2,208 | €1,464 | -€744 | -33.7% |
| Tangible fixed assets | 22/27 | €2,208 | €1,464 | -€744 | -33.7% |
| Plant, machinery and equipment | 23 | €1,056 | €756 | -€300 | -28.4% |
| Furniture and vehicles | 24 | €1,152 | €708 | -€444 | -38.5% |
| Current assets | 29/58 | €79,821 | €47,843 | -€31,978 | -40.1% |
| Amounts receivable within one year | 40/41 | €28,606 | - | -€28,606 | |
| Other amounts receivable | 41 | €28,606 | - | -€28,606 | |
| Cash at bank and in hand | 54/58 | €51,216 | €47,843 | -€3,373 | -6.6% |
| Total equity and liabilities | 10/49 | €82,029 | €49,307 | -€32,722 | -39.9% |
| Equity | 10/15 | €61,187 | €29,330 | -€31,857 | -52.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,187 | €26,330 | -€31,857 | -54.7% |
| Distributable reserves | 133 | €58,187 | €26,330 | -€31,857 | -54.7% |
| Amounts payable | 17/49 | €20,842 | €19,978 | -€865 | -4.2% |
| Amounts payable within one year | 42/48 | €20,842 | €19,978 | -€865 | -4.2% |
| Trade debts | 44 | €12,274 | €6,571 | -€5,703 | -46.5% |
| Suppliers | 440/4 | €12,274 | €6,571 | -€5,703 | -46.5% |
| Taxes, remuneration and social security | 45 | €8,569 | €5,886 | -€2,683 | -31.3% |
| Taxes | 450/3 | €8,569 | €5,886 | -€2,683 | -31.3% |
| Other amounts payable | 47/48 | - | €7,520 | +€7,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €744 | +€264 | +55.1% |
| Other operating charges | 640/8 | €285 | €695 | +€409 | +143% |
| Gross operating margin | 9900 | €37,473 | €34,117 | -€3,356 | -9.0% |
| Operating profit (loss) | 9901 | €36,708 | €32,679 | -€4,029 | -11.0% |
| Financial income | 75/76B | €1,517 | €1,843 | +€326 | +21.5% |
| Recurring financial income | 75 | €1,517 | €1,843 | +€326 | +21.5% |
| Financial charges | 65/66B | €609 | €887 | +€278 | +45.6% |
| Recurring financial charges | 65 | €609 | €887 | +€278 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €37,617 | €33,635 | -€3,981 | -10.6% |
| Income taxes | 67/77 | €8,596 | €7,305 | -€1,291 | -15.0% |
| Profit (loss) for the period | 9904 | €29,020 | €26,330 | -€2,690 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,020 | €26,330 | -€2,690 | -9.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.